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2011 (5) TMI 459 - CESTAT, AHMEDABADWaiver of pre-deposit - Short payment of tax - The issue contended by the Revenue is that M/s Gujarat Engineering Research Institute, Vadodara are providing taxable service of technical testing and analysis through its various laboratories and levy of Service Tax w.e.f. 1.7.03 - the appellant contended that this institute is an arm of Government of Gujarat and the activities carried out by them cannot be treated as taxable services - They are not a commercial organization, but is a Government organization and its accounts are maintained according to PWD Manuals - prima facie, appellants have a strong case on the issue of limitation - This Bench has decided this issue in a similar case of BSNL Vs. CCE Ahmedabad [2008 -TMI - 32888 - CESTAT, AHMEDABAD ], decided in favour of assessee.
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